Customs and Excise Commissioners v Polok & Anor.  BVC 327
 EWHC 156 (Ch).
Judgment delivered 19 February 2002.
Value added tax – Assessment – Failure to register – Taxpayers ran escort agency – Whether taxpayers below VAT registration threshold – Whether tribunal erred in ruling that taxpayers’ activities were unlawful as no more than a front for prostitution and consequently outside VAT system – Council Directive 77/388, art. 2, 6.
This was an appeal by Customs from a tribunal decision that the respondents’ business of running an escort agency was unlawful and as such was outside the VAT system (No. 17,287;  BVC 4,156).